Section 4B(4) in The Maharashtra Entertainments Duty Act, 1923
(4)If a proprietor does not furnish returns in respect of any entertainment referred to in sub-section (1) within the time prescribed in that behalf, the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall, after giving the proprietor a reasonable opportunity of being heard [and after considering the amount of duty paid by the proprietor during the period of one year immediately before the non-submission of the returns, the monthly expenses for running the place of entertainment and any other relevant factors required to be considered in that behalf,] [These words were inserted by Maharashtra 7 of 1907, Section 7(b).] assess to the best of its judgement, the entertainments duty due from him, and may also direct that the proprietor shall pay, by way of penalty, in addition to the amount of duty so assessed a sum not exceeding one and a half times that amount.
